Global Standards for the world economy

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Meetings diary

Meetings calendar


 IASB Meeting December 2015

 

Scheduled meeting of the IASB.

The meeting will take place from 15 to 16 December 2015

Location: IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH

Webcast

You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 16 December 2016.

 

Day Morning Session Webcast Afternoon Session Webcast
15 December 2015 09:00 - 13:00 GMT 14:00 - 17:45 GMT
16 December 2015 10:00 - 12:00 GMT 13:00 - 15:00 GMT
(Joint with FASB)

Agenda papers

The following agenda papers were discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red.

 

Agenda paper Title Listen
7 Agenda Paper 7: Revenue from Contracts with Customers: Cover note [PDF]
Agenda Paper 7A: Revenue from Contracts with Customers: Summary of feedback on Exposure Draft Clarifications to IFRS 15 [PDF]
Agenda Paper 7B: Revenue from Contracts with Customers: Identifying Performance Obligations—feedback on ED Clarifications to IFRS 15 and redeliberations [PDF]
Agenda Paper 7C: Revenue from Contracts with Customers: Licensing—feedback on ED Clarifications to IFRS 15 and redeliberations [PDF] (revised on 10 December 2015 due to editorial error)
Agenda Paper 7D: Revenue from Contracts with Customers: Practical expedients on transition—feedback on ED Clarifications to IFRS 15 and redeliberations [PDF]
Agenda Paper 7E: Revenue from Contracts with Customers: Topics for which the IASB did not propose any clarifications—feedback on ED Clarifications to IFRS 15 and redeliberations [PDF]
Agenda Paper 7F: Revenue from Contracts with Customers: Summary of feedback on proposed amendments to principal versus agent considerations [PDF]
FASB Memo No.8: Revenue Recognition—Gross Versus Net Revenue Reporting: Comment Letter Summary [PDF]
Agenda Paper 7G: Revenue from Contracts with Customers: Principal versus Agent Considerations (Redeliberations) [PDF]
Agenda Paper 7H: Revenue from Contracts with Customers: Constraining estimates of variable consideration when the consideration varies based on a future market price [PDF]


8 Agenda Paper 8: Research Programme: General update [PDF]
11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Standards–level Review of Disclosures project: Initial phase proposal [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 7—Sweep issues [PDF]

12 Agenda Paper 12: IFRS Implementation Issues: IFRIC Update [PDF]
Agenda Paper 12A: IFRS Implementation Issues: Narrow–scope amendments to IFRS 2 Share-based Payment Classification and Measurement of Share based Payment Transactions (final amendment): Summary of Due Process followed [PDF]
Agenda Paper 12B: IFRS Implementation Issues: IAS 1 Presentation of Financial Statements Current/non current classification of liabilities: Comment letter analysis [PDF]
Agenda Paper 12C: IFRS Implementation Issues: IFRS 9 Financial Instruments and IAS 28 Investments in Associates and Joint Ventures—Measurement of long-term interests: Measurement of interests in associates and joint ventures that, in substance, form part of the net investment [PDF]
13 Agenda Paper 13: Definition of a business: Analysis of the IFRS Interpretations Committee’s comments on IASB proposals [PDF]
Agenda Paper 13A: Definition of a business: Summary of due process followed [PDF]
Agenda Paper 13B: Definition of a business: IFRS 11 Joint Arrangements—Remeasurement of previously held interests: Transition and due process steps followed [PDF]
17 Agenda Paper 17: Present value measurements – discount rates research: Cover note [PDF]
Agenda Paper 17A: Present value measurements – discount rates research findings: Education session 1 – Present value measurement components and methodology [PDF]
Agenda Paper 17B: Present value measurements – discount rates research: Draft Research Paper [PDF]
Agenda Paper 17C: Present value measurements – discount rates research: Stakeholder views [PDF]
23 Agenda Paper 23: Effective date of amendments to IFRS 10 and IAS 28: Due process and permission to ballot [PDF]
Documents